TMI Blog2011 (7) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... ter is remanded to the original authority and on all other aspects, adjudication is confirmed. - C/Appeal No.685/2007 - - - Dated:- 26-7-2011 - Mr D.N. Panda, Mr.Sahab Singh, JJ. Appeared for the Appellant : Shri Rakesh Sinha, Advocate, Ms. S. Sharma, Advocate Appeared for the Respondent : Shri Amrish Jain, DR Per D.N. Panda: Learned Counsel submits that when section 78 of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the Appellant suffered. Therefore, the matter needs thorough examination since point of law arises in the case and penalty should not be imposed under Section 76 of the Act. 3. Learned DR submits that entire adjudication should be confirmed since there was no payment of service tax. 4. Heard both sides and perused the records. 5.1 We have examined submissions of the learned Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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